The purpose of this study is to investigate the effect of corporate governance mechanisms on the complexity of accounting information in companies listed on the Tehran Stock Exchange. The statistical population of the present study is the companies listed on the Tehran Stock Exchange. After removing the restrictions, 141 companies were selected as a statistical sample. The financial period of the present study is between 1393 and 1397. Corporate governance mechanisms include board independence, the role of the CEO, and institutional ownership. Logistic regression method and Ives software were used to test the hypotheses. The results show that the independence of the board of directors has a significant effect on the complexity of accounting information. And the role of the CEO does not have a significant effect on the complexity of accounting information. Institutional ownership also has a significant effect on the complexity of accounting information.
khoshkar,F. , khodarahmi,A. and arham namazi,F. A. (2021). The Impact of Corporate Governance Mechanisms on the Complexity of Accounting Information. Journal of Accounting and Management Vision, 3(36), 138-154.
MLA
khoshkar,F. , , khodarahmi,A. , and arham namazi,F. A. . "The Impact of Corporate Governance Mechanisms on the Complexity of Accounting Information", Journal of Accounting and Management Vision, 3, 36, 2021, 138-154.
HARVARD
khoshkar F., khodarahmi A., arham namazi F. A. (2021). 'The Impact of Corporate Governance Mechanisms on the Complexity of Accounting Information', Journal of Accounting and Management Vision, 3(36), pp. 138-154.
CHICAGO
F. khoshkar, A. khodarahmi and F. A. arham namazi, "The Impact of Corporate Governance Mechanisms on the Complexity of Accounting Information," Journal of Accounting and Management Vision, 3 36 (2021): 138-154,
VANCOUVER
khoshkar F., khodarahmi A., arham namazi F. A. The Impact of Corporate Governance Mechanisms on the Complexity of Accounting Information. Journal of Accounting and Management Vision, 2021; 3(36): 138-154.
